1. Policy requirements and main basis: Exemption of vehicle purchase tax on eligible vehicles. (“Administrative Measures for the Collection of Vehicle Purchase Taxes”, Caishui  No. 139, Caishui  No. 111)
2. Scope and conditions of policy application:
① Vehicles used by foreign embassies, consulates and international organizations in China and their diplomats;
② Vehicles included in the PLA's weapons and equipment order by the Chinese People's Liberation Army and the People's Armed Police Force;
③Special vehicles purchased by the flood control and forestry fire control departments and designated by the designated manufacturers for command, inspection, dispatch, flood control (police), and communication;
④ Non-transport vehicles with fixed devices that have been listed in the tax-free vehicle atlas;
⑤A three-wheeled agricultural vehicle, a diesel engine, a three-wheeled motor vehicle with a power of not more than 7.4kw, a load of not more than 500kg, and a maximum speed of not more than 40km / h;
⑥ A domestic car purchased by overseas students (including Hong Kong and Macao) who returned to serve the country;
⑦The experts settled in China imported a car for personal use.
3. Tax incentives: tax relief
4. Tax reduction and exemption management type: record registration
5. Information required by the taxpayer:
(1) Owner's identity certificate and tax exemption certificate. Among them: ① Foreign embassies, consulates and agencies of international organizations in China, providing organization certification. ②For diplomatic personnel, provide identification issued by the diplomatic service. ③ For non-transport vehicles equipped with fixed devices, Mainland residents shall provide Mainland "resident ID card" (including proof of residence and temporary residence) or "resident register" or military personnel (including armed police) identity certificate; residents of Hong Kong, Macau Special Administrative Region, Taiwan And foreigners to provide their identity and residence certificates for entry; foreigners to provide their identity and residence certificates for entry; and organizations to provide "Organization Code Certificate". ④ Experts coming to China provide expert certificates issued by the State Administration of Foreign Experts Affairs or its authorized units; a domestic residence certificate issued by the public security department. ⑤ For vehicles included in the military weapon equipment ordering plan, provide proof of the ordering plan. ⑥ Overseas students provide a certificate of study abroad issued by the embassy or consulate of the country where the Chinese students are studying (the Ministry of Education and Technology of the Liaison Office in Hong Kong and the Ministry of Publicity and Culture of the Liaison Office in Macao); the domestic residence certificate and personal passport issued by the public security department; issued by the customs "Permitted Purchase Order for Returned Personnel to Purchase Domestic Cars". 专用 The special vehicle for flood control provided by the water conservancy department provides the approval documents of the Ministry of Finance and the State Administration of Taxation and the “special vehicle certificate for flood control” issued by the Office of the Leading Group of the State Headquarters of the National Flood Control and Drought Relief; 提供 Forestry fire trucks provided by the forestry department provide approval documents from the Ministry of Finance, State Administration of Taxation, and “Forest Fire Fighting Vehicle Licenses” and “Forest Fire Fighting Vehicle Allocation and Allocation Notices” issued by the Forest Fire Prevention Office of the State Forestry Administration; 1 set of color 5-inch photos. ⑨ Other vehicles provide approval documents from the State Council or the State Administration of Taxation.
(2) Proof of vehicle price. ① Vehicles purchased in China shall be provided with a unified invoice (invoice link and tax return link) or valid vouchers. ② Vehicles imported for personal use are provided with the "Special Payment Form for Customs Tariffs", "Special Payment Form for Customs Consumption Tax Collection" or "Customs Tax Exemption Certificate".
(3) Vehicle qualification certificate. ① The domestic vehicle provides a certificate of qualification for the finished vehicle. ② The imported vehicle shall provide the "Certificate of Import of Customs Goods" or the "Notice of Import and Export Licence of Vehicles under Customs Supervision".
(4) Non-transport vehicles with fixed devices, providing color 5-inch photos of the interior and exterior of the vehicle.
(5) Other materials required by the tax authorities.
6. Registration authority : City, county vehicle purchase tax office
7. Application Procedures and Time Limits : Taxpayers go directly to the city and county vehicle purchase tax office to apply for tax reduction and exemption. The documents submitted are complete and valid, and those who meet the tax exemption conditions can be exempted from vehicle purchase tax on the spot.
Preferential policies on vehicle purchase tax exemption in China
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